Study On The Relationship Between Corporate Social Responsibility And Corporate Performance

In recent years, while economical fast development, enterprise ignore social responsibility phenomenon is getting serious day by day. To get more profits, some enterprises disregard laws, waste resources, pollute environment, and ignore the consumers' rights, cheat the consumer. As the enterprise's stakeholders——government, consumer, environmental protection organization, the labor organization——will require companies fulfill its social responsibility with practical action. Currently, some domestic enterprises have already begun to undertake social responsibilities, but most domestic enterprises still believe that corporate social responsibility will lower corporate profitability. Therefore, they do not want to undertake social responsibilities. What kind of impact will corporate social responsibility make on business performance in the end? Based on the stakeholder perspective, this article will answer this question by qualitative research and empirical analysis.How to find effective ways to measure corporate social responsibility is the most important issue when study the relationship between corporate social responsibility and its performance. Therefore, after the questions in the introductory part this article firstly reorganized research literature of the related stakeholder theory and corporate social responsibility measurements, and then makes Commentary. Following, based on the study of the comparative analysis of domestic and international corporate social responsibility and its performance, this article from the relative stakeholder perspectives studies the model design of the relationship between the corporate social responsibility and its performance.Therefore constructs the corresponding measurement index system. At last, take the 103 A-share listed companies as studying samples for empirical research. On the one hand, after descriptive statistics,correlation and regression analysis using SPSS statistical software on the sample data, the result shows that corporate social responsibility and its financial performance is the positive correlation relationship. On the other hand, studying the relationship between the corporate social responsibility and its social performance according to the 103 A-share listed companies'released "corporate social responsibility report" in 2009.Based on the above theoretical research and empirical analysis, this paper concluded that: Enterprise fulfilling the various stakeholders is equivalent to assume the responsibility of corporate social responsibility; and enterprises take up social responsibility actively, which will help to improve enterprise performance. This study will have a positive influence on establishing sense of social responsibility, and fulfilling social responsibility actively.